Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Board Characteristic and Financial Restatement
Dublin Core
Title
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Board Characteristic and Financial Restatement
Board Characteristic and Financial Restatement
Subject
A Board of directors; board of commissioners; overconfidence; financial restatements
Description
This study explores the role of board characteristics, namely the Board of Directors (BoD) and the Board of Commissioners (BoC), on the possibility of financial restatement. BoD
characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC. The population is all manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. Determination of the sample using the purposive sampling method. The number of samples used is 32 manufacturing companies or 96 observational data. This study using logistic regression to hypotheses testing. The results showed that two variables, namely female of BoD and independent of BoC, reduced the possibility of financial restatement. However, three other variables, including BoD overconfidence, BoD size, and BoC size, do not affect the possibility of financial restatement.
characteristics were analyzed based on BoD size, female, and overconfidence. Meanwhile, BoC characteristics were analyzed based on BoC size and independent BoC. The population is all manufacturing companies on the Indonesia Stock Exchange for the 2017-2019 period. Determination of the sample using the purposive sampling method. The number of samples used is 32 manufacturing companies or 96 observational data. This study using logistic regression to hypotheses testing. The results showed that two variables, namely female of BoD and independent of BoC, reduced the possibility of financial restatement. However, three other variables, including BoD overconfidence, BoD size, and BoC size, do not affect the possibility of financial restatement.
Creator
Ni Ketut Wahyu Utari, Ni Wayan Rustiarini, Ni Putu Shinta Dewi
Source
DOI: 10.26905/jkdp.v25i3.5883
Publisher
Universitas Merdeka Malang
Date
July 2021
Contributor
Sri Wahyuni
Rights
ISSN: 2443-2687 (Online) ISSN: 1410-8089 (Print)
Format
PDF
Language
English
Type
Text
Coverage
Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Files
Collection
Citation
Ni Ketut Wahyu Utari, Ni Wayan Rustiarini, Ni Putu Shinta Dewi, “Jurnal Keuangan dan Perbankan Universitas Merdeka Malang
Board Characteristic and Financial Restatement,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4790.
Board Characteristic and Financial Restatement,” Repository Horizon University Indonesia, accessed November 21, 2024, https://repository.horizon.ac.id/items/show/4790.